OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
The definition of pooled superannuation trust in subsection 3(1) of the Act applies to a unit trust that is:
(a) used only for investing the assets of:
(i) a superannuation fund; or
(ii) an approved deposit fund; or
(iii) a life assurance company (within the meaning of Division 8 of Part III of the Tax Act) that are assets of a tax-advantaged insurance fund (within the meaning of section 111B of the Tax Act); or
(iv) a registered organisation (within the meaning of Division 8A of Part III of the Tax Act) solely for the tax-advantaged business (within the meaning of section 116GC of the Tax Act) of the organisation; or
(v) an exempt entity within the meaning of subparagraph (a), (c) or (d) of the definition of exempt entity in section 102M of the Tax Act; and
(b) a resident unit trust within the meaning of section 102H of the Tax Act. 3A(2) [ Units of another PST ]
Subregulation (1) does not prevent the trustees of a pooled superannuation trust from holding the units of another pooled superannuation trust.
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